Finding 393748 (2022-004)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2024-04-18

AI Summary

  • Core Issue: The Agency failed to meet the requirement for a Tri-Partite Board, lacking both the necessary elected representatives and low-income individuals.
  • Impacted Requirements: Noncompliance with CFDA 93.569 and the CSBG Act at 42 USC 9910(a) regarding board composition.
  • Recommended Follow-Up: Implement procedures to address and resolve non-compliance issues promptly to avoid future violations.

Finding Text

Criteria: In accordance with the requirements of the Program outlined in CFDA 93.569, CGSB and the CSBG Act at 42 USC 9910(a) nonprofit organizations administer CSBG through a board comprising of one third (1/3) of the members be elected representatives in the community or their designee. Additionally, not fewer than one-third (1/3) of the board members are chosen in a democratic selection process adequate to assure that these members of the board are representative of the low-income individuals and families served. Condition: The Agency was unable to meet the 1/3 requirement for public elected/appointed officials and/or the 1/3 requirement for low income individuals and families served during the year ended September 30, 2022. Questioned Costs: N/A Effect: The Agency is out of compliance with the provisions requiring Tri-Partite Board as defined by The CSBG Act at 42 USC 9910. Cause: While the Agency's internal controls did identify a lack of participation in these areas, they did not include control activities to resolve the non-compliance in a timely manner. Recommendation: The Agency should implement procedures to mitigate the risk of prolonged non-compliance that are triggered when noncompliance with Tri-Partite Board requirements are identified. Management's Response: See the Management's Response to Findings section for management' s detailed response to item 2022-004.

Corrective Action Plan

The Capital Area Community Action Agency Board membership fluctuates over time. Sometimes there are several public representaives or their designees on the board. Other times there are several private sector representatives or their designees on the board. Other times there are several provate sector representatives. Asa tri-partite board, low-income representatives are always on the board. While the numbers are not always equal, the Agency strives to meet the spirit of the law in its recruitment efforts. Board will work to develop a more robust recruitment method to ensure a balance of representation from the three sectors.

Categories

Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 393745 2022-001
    Material Weakness
  • 393746 2022-002
    Significant Deficiency
  • 393747 2022-003
    Significant Deficiency
  • 393749 2022-005
    Significant Deficiency Repeat
  • 393750 2022-006
    Significant Deficiency Repeat
  • 970187 2022-001
    Material Weakness
  • 970188 2022-002
    Significant Deficiency
  • 970189 2022-003
    Significant Deficiency
  • 970190 2022-004
    Significant Deficiency Repeat
  • 970191 2022-005
    Significant Deficiency Repeat
  • 970192 2022-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance $1.46M
10.558 Child and Adult Care Food Program $259,573
81.042 Weatherization Assistance for Low-Income Persons $154,138
93.600 Head Start $149,013
97.024 Emergency Food and Shelter National Board Program $600
93.569 Community Services Block Grant $591